The Council present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’.
The company’s objectives are to promote and encourage research into vocal health and voice disorders; to disseminate information and advice in all fields of voice through conferences, practical seminars and publications, and to disseminate information relating to vocal health to all those who rely on their voice professionally.
The British Voice Association comprises 382 fully paid-up members as of 31 March 2025 served by a Council of 10 directors, detailed under ‘Structure, governance and management’, under the Presidency of Jane Oakshott MBE and with Rebecca Moseley-Morgan as Treasurer.
Public benefit
The Council has considered the Commission’s guidelines on public benefit and believe that the wide range of academic events, roadshows and informational leaflets demonstrates the public benefit of the work of the BVA. As to fee charging for educational events, the Council regularly reviews fees set for BVA educational events to ensure they are reasonable for the likely attendees. In most cases, provision is made for a lower fee for registered students.
The BVA’s mission to educate voice professionals and the general public on all matters related to voice and the initiative to attract new membership and explore a wider demographic continued this year. With this in mind the new website was launched in summer ’24 and the updated functionality has helped the smooth running of the BVA as well as presenting an up-to-date, dynamic look to attract new members.
Education
The BVA continued to provide a varied programme of face-to-face, online and hybrid events commencing with a hybrid study day in April ’24 titled ‘Out in Front’ aiming to inform teachers how to care for and enhance the effectiveness of their speaking voice. This was followed by an online event in July ‘Approaching accents’ which explored teaching and performing accents. In September ’24, a further hybrid study day "Sing Again" focused upon the rehabilitation of the singing voice and then over the winter months the BVA produced 3 more ‘Talk Voice’ podcasts focusing on the speaking voice from training and psychosocial perspectives with leading practitioners in the field of voice. To round off the BVA’s annual calendar at the end of February ’25, the BVA hosted a training day on the voice therapy technique ‘Doctor Vox Voice' followed by the popular hybrid annual Voice Clinics Forum which this year focused upon the multidisciplinary management of benign vocal fold pathologies.
Publishing and Communications
The Voice Clinics Directory continues to be updated and is available on the website. It is the only such list of the Voice Clinics in the UK and is accessible to members and nonmembers. The BVA’s social media presence continues to grow and now has 11,540 followers across Facebook, Twitter, Instagram and LinkedIn and 300 Eventbrite followers. Information leafl ets continue to be published and renewed or updated when stocks are depleted. The most recent leafl et ‘Empower your Voice’ was published in April 2025 for World Voice Day which again was a joint venture with the Australian Voice Association (AVA) who now have signed articles of collaboration with the BVA. It focused upon how to engage your voice in new and imaginative ways, enhance it and take care of it.
The BVA remains in a stable financial position, with no fixed overheads and a reasonable amount of funds in the bank. The total assets of the Company are now £87,368 versus £88,907 in the previous year. Expenditure exceeds income by £1,539 (2024 £15,935). As before, the financial picture presented on 31 March 2025 reinforces how important it is for the BVA to run financially successful events which has become increasingly difficult in the current financial climate. Income from subscriptions amounted to £22,274 and income from events amounted to £21,449.
Reserves policy
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six months' expenditure. The Council considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised.
The Council has assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
The British Voice Association is a company limited by guarantee and not having a share capital.
The Council, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Each member of Council was duly nominated to serve as a director by a BVA member and was then elected at the Annual General Meeting of the Company. Directors are elected to serve a three-year term. The Annual General meeting took place on 21st September 2024 at the Education Centre, University College London Hospital, 130 Tottenham Court Road, London W1T 5AY.
None of the Council has any beneficiary interest in the company. All of the Council members are members of the company and guarantee to contribute £1 in the event of a winding up.
The Council, who are also the directors of The British Voice Association for the purpose of company law, are responsible for preparing the The Council's Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Council to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the Council are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Council are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
I report to the Council on my examination of the financial statements of The British Voice Association (the charity) for the year ended 31 March 2025.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Caladine Ltd
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The British Voice Association is a private company limited by guarantee incorporated in England and Wales. The registered office is Chantry House, 22 Upperton Road, Eastbourne, East Sussex, BN21 1BF.
The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the Council have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Council continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the Council in furtherance of their charitable objectives.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Expenditure is recognised when there is an obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the appropriate heading and includes irrecoverable VAT. Expenditure specifically for courses held in the following year is shown on the balance sheet as prepayments and recognised as expenditure in the year the course takes place.
Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following basis:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including trade and other payables and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
In the application of the charity’s accounting policies, the Council are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Ms G McElearney was a Council Member until 21 September 2024 and was paid a total of £Nil (2024 £1,000) for editorial services supplied to the charity during the year. She was also reimbursed £Nil (2024: £1,165) for travel and accommodation expenses. The authority for this payment is contained in the Memorandum and Articles of Association.
Also, Tristan Spill, a Council member's relative, was contracted to do website and graphic design work and was paid £3,785 (2024: £4,020)
Other than this, none of the Council (or any persons connected with them) received any remuneration or benefits from the charity during the year.
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
There were no disclosable related party transactions during the year (2024 - none).